﴿ بِسْمِ ٱللَّهِ ٱلرَّحْمَٰنِ ٱلرَّحِيمِ يُسَبِّحُ لِلَّهِ مَا فِى ٱلسَّمَٰوَٰتِ وَمَا فِى ٱلْأَرْضِ ٱلْمَلِكِ ٱلْقُدُّوسِ ٱلْعَزِيزِ ٱلْحَكِيمِ ﴾

“ALL THAT IS in the heavens and all that is on earth extols the limitless glory of God, the Sovereign Supreme, the Holy, the Almighty, the Wise!”

All that is the heavens and all that is in the earth glorifies God all proclaims His transcendence the lām of li’Llāhi is extra; mā is used instead of min in order to indicate the predominance of non-rational beings the King the Holy the One Who transcends what does not befit Him the Mighty the Wise in His kingdom and in His actions.